Delivers its orders and refunds money. Checked with the carrier and the payment processor.
Out of every 100 orders the store charged for and did not refund, 99 are recorded as delivered by the carrier. The store cannot mark a delivery on its own.
When there is a refund, the store really does return money to the card or the account, and hardly anyone has had to go to their bank over a refund that never arrived.
Very few buyers have had to ask their bank to reverse a charge over a problem with the order. Stolen-card fraud does not count here.